Regional head elections are an important instrument of local democracy and must be conducted based on the principles of direct, general, free, confidential, honest, and fair elections. In practice, regional elections may generate disputes, particularly disputes concerning the determination of vote acquisition that may affect the determination of the elected candidate pair. The Regency/City General Elections Commission has a strategic legal position because its decisions may become the object of election-result disputes before the Constitutional Court. This article analyzes the legal position of the Semarang City General Elections Commission in handling the dispute over the results of the 2024 Semarang Mayor and Deputy Mayor Election. This research employs a normative juridical method using statutory, case, and conceptual approaches. The analysis focuses on the legal position of the Semarang City KPU as the Respondent, the mechanism for determining election results, the Constitutional Court’s jurisdiction, and the legal strategies of the KPU in responding to election-result disputes. The 2024 Semarang mayoral election provides a relevant case study because Semarang City KPU Decision Number 1801 of 2024 concerning the Determination of the Results of the 2024 Semarang Mayor and Deputy Mayor Election became the object of Case Number 199/PHPU.WAKO-XXIII/2025 before the Constitutional Court. The petition was filed by the Indonesian Voters Association and essentially concerned alleged procedural violations and the failure to implement a recommendation for a re-vote at Polling Station 13, Lamper Tengah Village, South Semarang District. However, the petition was subsequently withdrawn, and the Constitutional Court granted the withdrawal through Determination Number 199/PHPU.WAKO-XXIII/2025. This case demonstrates that the legal position of the KPU is not merely related to defending an administrative decision, but also requires institutional capacity to ensure that every stage of the election is properly documented, accountable, and legally reviewable.